Hold Harmless for Error in GIS Database Data

The department of revenue (department) owns, maintains, and provides to vendors a GIS database that enables vendors to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The act establishes that any vendor that properly uses and reasonably relies on the information in the GIS database to determine the tax rate and local taxing jurisdictions to which sales or use tax is owed is held harmless in an audit by a local taxing jurisdiction for an underpayment of or failure to remit a tax, charge, or fee if the underpayment or failure to pay results solely from an error or omission in the GIS database data.

The act requires the department to update the GIS database within 30 days after receipt of updated or corrected information from a local taxing jurisdiction, provide a reasonably convenient method for a local taxing jurisdiction to report an error in the GIS database data, and ensure that the jurisdictional boundaries and tax rates data is at least 95% accurate.

APPROVED by Governor April 19, 2024

EFFECTIVE April 19, 2024
(Note: This summary applies to this bill as enacted.)